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4. In regulation 1(2) of the Occupational Pension Schemes Disclosure Regulations (interpretation)—
(a)after the definition of “employer” there shall be inserted the following definition—
““excluded person” means a person whose present address is not known to the trustees and in respect of whom correspondence sent by the trustees to his last known address has been returned, but who is not—
employed in employment to which the scheme relates; or
entitled to receive a pension or other periodic payment under the scheme;”;
(b)for the definition of “scheme year” there shall be substituted the following definition—
““scheme year”, in relation to a scheme, means—
a year specified for the purposes of the scheme in any document comprising the scheme or, if none, a period of 12 months commencing on 1st April or on such other date as the trustees select; or
such other period (if any) exceeding 6 months but not exceeding 18 months as is selected by the trustees—
in respect of the scheme year in which the scheme commences or terminates, or
in connection with a variation of the date on which the scheme year is to commence;”;
(c)the definition of “self-investment” shall be deleted.
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